REGISTERED NUMBER: 03695148 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST DECEMBER 2025

FOR

ARDENT GROUP 365 LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J W Boyd

J Maxworthy

REGISTERED OFFICE:

Unit 6 Herne Business Park

Herne Bay

Kent

CT6 7FE

REGISTERED NUMBER:

03695148 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Chartered Accountants

2 The Links

HERNE BAY

Kent

CT6 7GQ

FIXED ASSETS

Tangible assets

5

254,281

235,877

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

6

228,483

330,773

Cash at bank and in hand

306,356

163,161

536,839

495,934

CREDITORS

Amounts falling due within one year

7

187,671

189,264

NET CURRENT ASSETS

349,168

306,670

TOTAL ASSETS LESS CURRENT LIABILITIES

603,449

542,547

CREDITORS

Amounts falling due after more than one year

8

(10,843

)

(15,026

)

PROVISIONS FOR LIABILITIES

(7,651

)

(8,869

)

NET ASSETS

584,955

518,652

CAPITAL AND RESERVES

Called up share capital

9

4,500

4,500

Capital redemption reserve

600

600

Retained earnings

579,855

513,552

SHAREHOLDERS' FUNDS

584,955

518,652

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21st September 2026 and were signed on its behalf by:

J W Boyd - Director

J Maxworthy - Director

1.	STATUTORY INFORMATION

Ardent Group 365 Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% straight line

Improvements to property

-

2% straight line

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have a reasonable expectation that the company and the group have adequate resources to continue in operational existence for the foreseeable future. The assumption is based on the fact that the company has positive working capital, as well as access to bank borrowings if required in order to meet short term working capital requirements. Accordingly, they continue to adopt the going concern basis in preparing the annual accounts.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 12 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

COST

At 1st January 2025

130,000

85,449

12,453

Additions

-

-

-

At 31st December 2025

130,000

85,449

12,453

DEPRECIATION

At 1st January 2025

18,200

8,503

5,938

Charge for year

2,600

1,709

1,629

At 31st December 2025

20,800

10,212

7,567

NET BOOK VALUE

At 31st December 2025

109,200

75,237

4,886

At 31st December 2024

111,800

76,946

6,515

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1st January 2025

11,125

63,160

28,106

330,293

Additions

-

34,495

-

34,495

At 31st December 2025

11,125

97,655

28,106

364,788

DEPRECIATION

At 1st January 2025

10,904

23,314

27,557

94,416

Charge for year

55

9,961

137

16,091

At 31st December 2025

10,959

33,275

27,694

110,507

NET BOOK VALUE

At 31st December 2025

166

64,380

412

254,281

At 31st December 2024

221

39,846

549

235,877

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1st January 2025

and 31st December 2025

25,857

DEPRECIATION

At 1st January 2025

6,818

Charge for year

4,848

At 31st December 2025

11,666

NET BOOK VALUE

At 31st December 2025

14,191

At 31st December 2024

19,039

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

24,607

130,346

Amounts owed by group undertakings

185,575

184,675

Other debtors

18,301

15,752

228,483

330,773

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

4,183

3,791

Trade creditors

41,242

54,892

Taxation and social security

131,637

122,046

Other creditors

10,609

8,535

187,671

189,264

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

10,843

15,026

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal value:

2025

2024

£

£

4,400

Ordinary

£1

4,400

4,400

25

Ordinary A

£1

25

25

25

Ordinary B

£1

25

25

25

Ordinary C

£1

25

25

25

Ordinary D

£1

25

25

4,500

4,500

10.	RELATED PARTY DISCLOSURES

AG365 Holdings Ltd (formerly Ardent APC Limited) holds 4,400 of the company's 4,500 issued ordinary shares and is the company's parent undertaking and controlling party.

At the balance sheet date the company was owed £185,575 (2024 - £184,675) by AG365 Holdings Ltd. The balance is unsecured, interest free and repayable on demand.